Article

GST Update - Change in manner of utilization of input tax credit

Global Tax Update : June 2019 / India

CBIC has clarified upon the manner of utilisation of input tax credit. Pursuant to introduction of Rule 88A in the Central Goods and Services Tax Rules.

This newsletter explains the following topics;

1. GST Update - Change in manner of utilization of input tax credit
2. GST not leviable on goods sold by Duty Free Shops (DFS) at international airport

 

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>> Click for Japanese [インドの間接税、物品・サービス税(GST)に関するアップデート:仕入税額控除の取扱いの改正 ほか]

(132KB, PDF)

* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

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